Impuesto a la renta en la inversión extranjera a través de la fiducia mercantil

This paper analyzes the main tax consequences for the foreigners that invests in Colombia through a commercial trust agreement. Depending on the purpose and the structure of the business, for purposes of the Colombian foreign exchange regime, the investment will qualify either as portfolio or as for...

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Bibliographic Details
Main Author: González Bravo, Kelly Johana
Format: Article
Language:Spanish
Published: Universidad de Los Andes 2014
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4759037
Source:Revista Derecho Privado: (Universidad de los Andes), ISSN 1909-7794, Nº. 51, 201429 pags.
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